1.audit 审计 j]?0}Z*
2.attestation 鉴证 *liPJ29C[
3.credibility 可信赖程度 !^w\$cw&
4.audit of financial statements 财务报表审计 7f\^VG
5.agreed-upon procedures 执行商定程序 Qqhb]<z
6.high levels of assurance 高水平保证 > ^v8N
7.compilation 编制 HsgTHe
8.reliability 可靠性 b
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9.relevance 相关性 Tx!m6B`Y
10.professional skepticism 职业谨慎 {!g.255+
11.objectivity 客观性 ^qus `6
12. professional competence 专业胜任能力 nog\,NT
13.Senior/CPA-in-charge 项目经理 )p^jsv.
14.audit engagement letter 业务约定书 pTX'5
15.recurring audit 连续审计 etK,zEd
16.the client 委托人 ;gW|qb+#)j
17.change CPA 更换注册会计师 ~"rwP=<
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18.the existing CPA 现任注册会计师 \IZ4( Z
19.the successor CPA 后任注册会计师 zHs
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 *1)NABp6D
22.expert 专家 / ?[gB:s
23.the board of directors 董事会 ;=9vmQA
24.knowledge of the entity‘ s business 了解被审计单位情况 tEX~72v
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9MzkG87J
27.a general knowledge of —— 初步了解―――的情况 $}UJs <-F
28.a more knowledge of—— 进一步了解的情况 *T2&$W|_a
29.the prior year‘s working papers 以前年度工作底稿 F+$@3[Q`N
30.minutes of meeting 会议纪要 'TN{8~Gt*
31.business risks 经营风险 OO
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32.appropriateness 适当性 O
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33.accounting estimate 会计估计 S,tVOxs^
34.management representations 管理层声明 hYZ:" x
35.going concern assumption 持续经营假设 .9fluAG
36.audit plan 审计计划 KZ}4<{3
37.significant audit areas 重点审计领域 u4+uGYr*@
38.error 错误 -Lf6]5$2'
39.fraud舞弊 B*iz+"H
40.modified or additional procedures 修改或追加审计程序 6dy4{i
41.misappropriation of assets 侵占资产 |AfQ_iT6c
42.transactions without substance 虚假交易 e/Oj T
43.unusual pressures 异常压力 'MQG
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44.the suspected noncompliance 涉嫌存在违法行为 [pWDhY
45.materialiy 重要性 SyVbCj
46.exceed the materiality level 超过重要性水平 8v=47G
47.approach the materiality level 接近重要性水平 |ShRxE3@'
48.an acceptably low level 可接受水平 lg
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 UO!6&k>c
50.misstatements or omissions 错报或漏报 @?=)}2=|?i
51.aggregate 总计 pbvEIa-Y4
52.subsequent events 期后事项 5'-9?-S"
53.adjust the financial statements 调整财务报表 bfI -!,
54.perform additional audit procedures 实施追加的审计程序 WblV`"~e
55.audit risk 审计风险 r~2@#gTbl
56.detection risk 检查风险 3L]^x9Cu)
57.inappropriate audit opinion 不适当的审计意见 kGq f@
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58.material misstatement 重大的错报 LXF%~^^@d
59.tolerable misstatement 可容忍错报 +;iesULXn
60.the acceptable level of detection risk 可接受的检查风险